IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Improving Information Base for Audit of Financial Results from Agricultural Activity

  • Victor Mazur

    ()

    ('Institute of Agrarian Economics' National Scientific Centre)

Registered author(s):

    Information support for audit is an integral part of the procedure which enables auditors to fully carry out their job. Without the relevant information available on a particular business performance one should not expect to obtain fair audit data. The article proposes the ways of improving the information base within the audit of agricultural activity financial results. Based on the regular principles of costs grouping the structure of main costs elements in agricultural activities accounting system has been built. It has been proposed to use additional subaccounts in accounting of income, expenses and financial results of agricultural activities to enhance accounting credibility and provide the development of more complete information base while carrying out an audit. Methods of economic analysis of agricultural activity financial results as a tool for extending the audit database have been considered. The author assumes that the use of this technique will allow the auditor to determine whether management decisions on the resource allocation and usage influence the return of costs incurred for biological transformations.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www.afj.org.ua/pdf/154-udoskonalennya-informaciynoi-bazi-auditu-finansovih-rezultativ-vid-silskogospodarskoi-diyalnosti.pdf
    Download Restriction: no

    File URL: http://www.afj.org.ua/en/article/154/
    Download Restriction: no

    Article provided by Institute of Accounting and Finance in its journal Accounting and Finance.

    Volume (Year): (2014)
    Issue (Month): 1 (March)
    Pages: 115-119

    as
    in new window

    Handle: RePEc:iaf:journl:y:2014:i:1:p:115-119
    Contact details of provider: Postal: 10, Heroiv Oborony St., Kyiv, 03680
    Phone: +380442190044
    Fax: +380442590124
    Web page: http://www.iaf.kiev.ua/
    Email:


    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2014:i:1:p:115-119. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.